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Analysing the role of sustainable development indicators in accounting for and constructing a Sustainable Scotland

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  • Russell, Shona L.
  • Thomson, Ian

Abstract

The main objective of this paper was to analyse how sustainable development indicators impacted upon the integration of sustainable development into the governing of Scotland. A major concern was whether an accounting technology could represent this complex multi-dimensional and interdisciplinary concept. We analysed the relationship between the official sustainable development strategy of the Scottish Executive and the associated indicator set using an analytics of government framework (Dean, M. (1999). Governmentality: Power and rule in modern society. London: Sage Publications. Dean, M. (2007). Governing societies. Berkshire: Open University Press). We observed a lack of alignment between these sustainable development indicators and the visions, fields of visibilities, forms of knowledge and techniques of government contained in this strategy. Critical aspects of this strategy were omitted from the indicator set and we argue that these indicators did not to effectively measure progress towards a Sustainable Scotland but that they could calculatively capture and distort the sustainable development governing process. The analytical framework used allowed us to problematise these indicators and contribute to a wider discourse on the composition and nature of sustainable development indicators.

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  • Russell, Shona L. & Thomson, Ian, 2009. "Analysing the role of sustainable development indicators in accounting for and constructing a Sustainable Scotland," Accounting forum, Elsevier, vol. 33(3), pages 225-244.
    • Handle: RePEc:eee:accfor:v:33:y:2009:i:3:p:225-244
    DOI: 10.1016/j.accfor.2008.07.008
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    2. Ferry, Laurence & Funnell, Warwick & Oldroyd, David, 2023. "A genealogical and archaeological examination of the development of corporate governance and disciplinary power in English local government c.1970–2010," Accounting, Organizations and Society, Elsevier, vol. 109(C).
    3. Patrick O’Keeffe, 2018. "Creating a governable reality: analysing the use of quantification in shaping Australian wheat marketing policy," Agriculture and Human Values, Springer;The Agriculture, Food, & Human Values Society (AFHVS), vol. 35(3), pages 553-567, September.
    4. Spence, Laura J. & Rinaldi, Leonardo, 2014. "Governmentality in accounting and accountability: A case study of embedding sustainability in a supply chain," Accounting, Organizations and Society, Elsevier, vol. 39(6), pages 433-452.
    5. Bebbington, Jan & Russell, Shona & Thomson, Ian, 2017. "Accounting and sustainable development: Reflections and propositions," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 48(C), pages 21-34.
    6. Alessandro Lai & Silvia Panfilo & Riccardo Stacchezzini, 2019. "The governmentality of corporate (un)sustainability: the case of the ILVA steel plant in Taranto (Italy)," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(1), pages 67-109, March.
    7. Bebbington, Jan & Larrinaga, Carlos, 2014. "Accounting and sustainable development: An exploration," Accounting, Organizations and Society, Elsevier, vol. 39(6), pages 395-413.
    8. Thomson, Ian & Grubnic, Suzana & Georgakopoulos, Georgios, 2014. "Exploring accounting-sustainability hybridisation in the UK public sector," Accounting, Organizations and Society, Elsevier, vol. 39(6), pages 453-476.
    9. Journeault, Marc & Levant, Yves & Picard, Claire-France, 2021. "Sustainability performance reporting: A technocratic shadowing and silencing," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 74(C).
    10. David Collison & Colin Dey & Gwen Hannah & Lorna Stevenson, 2010. "Anglo‐American capitalism: the role and potential role of social accounting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(8), pages 956-981, October.
    11. Franck Aggeri & Morgane Le Breton, 2016. "Que signifie être transparent ? La régulation de la transparence : la matérialisation d’un idéal en technologie de gouvernement," Post-Print hal-01901216, HAL.
    12. Madlen Sobkowiak, 2023. "The making of imperfect indicators for biodiversity: A case study of UK biodiversity performance measurement," Business Strategy and the Environment, Wiley Blackwell, vol. 32(1), pages 336-352, January.
    13. Thomson, Ian, 2015. "‘But does sustainability need capitalism or an integrated report’ a commentary on ‘The International Integrated Reporting Council: A story of failure’ by Flower, J," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 27(C), pages 18-22.
    14. Max Baker, 2010. "Re‐conceiving managerial capture," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(7), pages 847-867, September.
    15. Chiba, Soumaya & Talbot, David & Boiral, Olivier, 2018. "Sustainability adrift: An evaluation of the credibility of sustainability information disclosed by public organizations," Accounting forum, Elsevier, vol. 42(4), pages 328-340.
    16. Stéphanie Chatelain-Ponroy & Sophie Morin-Delerm, 2012. "The sustainable development reporting: a new organizational practice in higher education institutions ?," Post-Print halshs-00712598, HAL.

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